Kenton County, KY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined tax rate
- 5% (3% + 1% + 1%)
- Collecting authority
- NKY Convention & Visitors Commission Treasurer
- Return deadline
- 20 days after month end
- Late interest
- 1% per month unpaid
- Late penalty
- 10% added when overdue
- Criminal fine
- $50 to 30 days, or both
Summary
Kenton County levies a combined 5% transient room tax on hotels, motels, campgrounds and short-term rental accommodations under three stacked ordinances codified at Chapter 34. Operators file monthly returns with the Northern Kentucky Convention and Visitors Commission Treasurer and remit tax within 20 days of month's end.
There is hereby continued, imposed and levied a transient room tax of three percent of the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations in Boone, Campbell and Kenton Counties, Kentucky, and every such person, companies, corporations or like or similar persons, groups or organizations (the taxpayer) shall pay said tax monthly to the Treasurer of the Northern Kentucky Convention and Visitors Commission (Treasurer).
Full Breakdown
22 imposes a further additional transient room tax of 1%, bringing the combined county rate to 5%. All three taxes are paid monthly to the Treasurer of the Northern Kentucky Convention and Visitors Commission, which the code names as the collecting authority under each section. 14. 12, the taxpayer must file a return on the Commission's form within 20 days after the end of each calendar month, reporting the rent charged and paying the transient room tax and special transient room tax due for that month within the same 20-day window. 390(6).
Violations & Fines
Unpaid taxes accrue interest at 1% per month or part of a month until paid, plus a 10% penalty added once overdue, per § 34.13. Separately, § 34.99(A) makes it a criminal offense for a taxpayer to fail, neglect or refuse to file a return or remit tax, or to file a knowingly false or fraudulent return, punishable on conviction by a fine of not less than $50 nor more than 30 days, or both, per offense, in addition to the § 34.12 filing penalties.
Frequently Asked Questions
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Sources & Official References
Other rules in Kenton County
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